27 C.F.R. § 41.38

Current through September 30, 2024

Section 41.38 - Cigarettes

For internal revenue tax purposes, small cigarettes are designated Class A and large cigarettes are designated Class B.

27 C.F.R. § 41.38

72 Stat. 1414; 26 U.S.C. 5701

26 FR 8191, 8/31/1961. Redesignated at 40 FR 16835, 4/15/1975